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Transportation Constitutional Law Tax

Read need-to-know updates, commentary, and analysis on Transportation issues written by leading professionals.

SB1: California Transportation Funding the Talk of the Capitol This Week

by Nossaman LLP on

Most Californians agree that our State’s transportation system is in dire need of additional funding for additional improvements and repair. The problem has always been where to secure the necessary funding. In short, it has...more

Georgia Weekly Legislative Update - March 2016 #2

by Dentons on

In a surprise vote last week, the Georgia legislature rushed through the approval of a contentious religious liberty proposal intended to grant safe legal harbor to opponents of marriage equality....more

Supreme Judicial Court of Massachusetts Rules that Motor Vehicle Use Tax is Constitutional

by Pierce Atwood LLP on

Motor Vehicle Use Tax is Constitutional - Regency Transportation, Inc. v. Commissioner of Revenue - MA Supreme Judicial Court No. SJC-11873 (January 6, 2016) - The Massachusetts Supreme Judicial Court has held...more

Supreme Judicial Court Rules Against Taxpayer in Regency Transportation

by Reed Smith on

On January 6, the Massachusetts Supreme Judicial Court (“SJC”) issued its decision in Regency Transportation v. Commonwealth, finding against the taxpayer. The taxpayer in Regency was a trucking company that purchased...more

NC Legislative Update for August 2015 #2

by Nexsen Pruet, PLLC on

This Week - On Wednesday, lawmakers passed Senate bill 560, the second Continuing Resolution (CR) of the session which will keep State government functioning until August 31st. The legislature has yet to agree on the...more

Trucking Company Appeals ATB Decision Upholding Use Tax Assessment on Trucks Used in Interstate Commerce

by Reed Smith on

In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board (“ATB”). Regency had challenged the Department of Revenue’s...more

Alabama Department of Revenue Gets a Second Chance to Justify Diesel Fuel Sales Tax Against Rail Carriers

In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more

U.S. Supreme Court Update, March/April 2015

by Hodgson Russ LLP on

The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December. On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has...more

New York’s Highest Court Allows Metropolitan Commuter Transportation Mobility Tax To Stand

by Hodgson Russ LLP on

It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is finally over. On January 14, the New York Court of Appeals declined to review last year’s appellate court decision...more

Eleventh Circuit Rules Alabama’s Sales Tax on Railroads Violates 4R Act; What’s Next?

In the latest decision in the ongoing saga between CSX and the Alabama Department of Revenue (“ADOR”), the Eleventh Circuit U.S. Court of Appeals ruled that Alabama’s imposition of sales tax on diesel fuel purchases by...more

New York Publishes MTA Payroll Tax Protective Refund Claim Procedures

by Morgan Lewis on

Refund claims for employers should be filed on or before November 2, 2012. On October 17, the New York State Department of Taxation and Finance (Department) published guidance regarding the procedures for taxpayers to...more

Potential Refund Claims: New York MTA Payroll Tax Held Unconstitutional

by Morgan Lewis on

Taxpayers should act now to protect refund claims based on the New York Supreme Court's recent determination that the MTA Payroll Tax is unconstitutional. On August 22, the New York State Supreme Court held that the New...more

TABOR Foundation v. Colorado Bridge Enterprise

ComplaintColorado

by Jim Manley on

Plaintiff seeks enforcement of the Taxpayer’s Bill of Rights of the Colorado Constitution (“TABOR”). Colo. Const. art. X, § 20. TABOR requires a vote of the people before the State or any local...more

Sutherland Salt Shaker- Vol. 1 No. 10- October 2010

IN THIS ISSUE: Michigan Gears Up for 2011 Amnesty; Events in Neighboring Southern States May Foreshadow Changes to Come;Throw Out the Throwback: Maine Replaces “Throwback” with “Throwout” and Adopts Finnigan; SALT Pet of the...more

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